The St. Johns herald., 1887-12-08
IMPORTANT OPINION.
ATLANTIC & PACIFIC RAILROAD
 vs. J. T. LESUEUR.

In the District Court of the Third Judi
 cial District of the Territory of Ari
 zona, sitting at Prescott, in Yavapa County, to hear and determine causei
 arising under the Constitution anC
 Laws of the United State; June term
 1887.
 Atlantic and Pacific R. R. Co.,, plaintiff | versus
 J. T. Lesueur, Treasurer and ex-OfficiC
 Tax Collector of Apache County,
 Territory of Arizona, Delft.
 In Equity.
 Mir. William c. Hazledine, Solicitor, and
 Messrs. Rush, Wells and Howard,
 Attorneys for Plaintiff.
 Messrs. D. P. Baldwin and Harris Bald.
 win, Attorneys for Defendant.
 This case was tried by the court upon an agreed stipulation as to the facts. The stipulation was written out by the reporter and accompa- nied the evidence. First, 1t is stip- ulated "that the evidence given in the case wherein the Atlantic & Pacific R. R. Co. is plaintiff, and Dionicio Baca, treasurer and eX-ot- fcio tax collector of Apache county, Territory of Arizona, is defendant, shall be applied to this case on its trial, together with all the argu- ments, so far as the same are ap- plicable-that they may be applied and submitted in this case with the same force and effect as though submitted and set forth in the usual manner. The essential facts then, as adduced in that case and as stip- ulated in this, are as follows:
 'That plaintiff is a railroad cor poration, chartered by act of Con gross, approved July 27th, 1866 and known as the Atlantic & Paci- fic R. R. Co. Section ? of it's char ter granting to plaintiff it's right of way through the public lands and exempting the same from taxation in the territories of the United States; that plaintiff, at the time of the assessment and levy of the taxes against it in Apache county for the year 1886, owned a large amount of real and personal property in said county, consisting of right of way, road bed, ties, rails, etc, from the eastern to the western line of the county, being a distance of 112 miles, together with large number of depot buildings, freight houses, water tanks, coal shutes, dwellings, workshops, engine houses and eat ing houses and other buildings and improvements, etc., together with 6 large amount of personal property and rolling stock, and also tele- graph line along its right of way through the county, including poles, wire, batteries, office fixtures, etc. that the headquarters of the western division of the Atlantic & Pacific R. R. Co.,, vas and is at Albuquer- que, New Mexico, with subdivision al headquarters at Winslow, in Apache county, Arizona; that the plaintiff, at the time of assessment, had over one thousand box, pas senger and freight cars and engines, which were being in constant use between Albuquerque, N. M., and Mohave, in California-a distance of S15 miles that these cars were in both a through and To- cal freight and passenger traffic, stopping at the various stations for loading and unloading; that new cars were manufactured at Albu- querque, and at that point were the principal offices of plaintiffs, and it's general repair and machine | shops. that current and temporary | repairs were made at Winslow, in Apache county, and that sub-divi- sions from there and other places, sent their reports and received their orders from chief headquarters at that D. B. Robinson, general manager of the Atlantic & | Pacific R. R. Co.,, filed with the as- sessor of Apache county, on the 2Sth day of April. 1886. a sworn |